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PREMSONS MOTOR UDYOG PVT. LTD. vs. UNION OF INDIA AND OTHERS
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
ANUBHA RAWAT CHOUDHARY

Pet. Counsel

Nitin Kumar Pasari

Res. Counsel

P.a.s.pati

Gaurav Raj

Petitioner / Applicant	PREMSONS MOTOR UDYOG PVT. LTD.
Respondent	UNION OF INDIA AND OTHERS
Court	Jharkhand High Court
State	Jharkhand
Date	Mar 1, 2021
Order No.	W.P(T) No. 1293 of 2020
Citation	2021(3) TAXREPLY 4047
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Section 168

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ORDER
Writ petition was preferred for the following reliefs: (a) Writ(s), order(s), direction(s) quashing and setting aside the impugned Circular dated 10-02-2020 bearing F. No. CBEC-20/16/07/2020-GST (Annexure- “1”) issued by the Special Secretary and Member, Ministry of Finance (Department of Revenue), Central Board of Indirect Taxes and Customs, the Respondent No.2 in purported exercise of powers under Section 168(1) of the Central Goods & Service Tax Act, 2017 read with Section 50(1), Section 75 (12), Section 79 of the said Act; (b) writ of certiorari and/or any other appropriate writ(s), order(s), direction(s) quashing and setting aside the impugned Demand Notice dated 14/17-02-2020 bearing No.V/(30)/50/Prev/Int. recovery/Ran(H)/2019/545 (Annexure-“2”) issued by the Respondent No.4; (c) writ(s), order(s), direction(s) quashing and setting aside the impugned Demand Notice dated 15-02-2020 bearing No.V(17)83/Interest/Misc. Corres./R-1/RSD/2020/63....